New Jersey Administrative Code
Title 18 - TREASURY - TAXATION
Chapter 7 - CORPORATION BUSINESS TAX ACT
Subchapter 2 - NATURE OF TAX
- Section 18:7-2.1 - Nature of tax; in general
- Section 18:7-2.2 - Calendar and fiscal years; definitions
- Section 18:7-2.3 - Federal calendar or fiscal year for reporting
- Section 18:7-2.4 - Reserved
- Section 18:7-2.5 - Reserved
- Section 18:7-2.6 - Subject corporations must file on the basis of a calendar year period unless otherwise permitted
- Section 18:7-2.7 - Effect of failure by a corporation to establish accounting period
- Section 18:7-2.8 - Effect of failure by a corporation to submit proof of an established fiscal year accounting period
- Section 18:7-2.9 - Effect of proof of established fiscal year accounting period submitted late
- Section 18:7-2.10 - Period of application of tax
- Section 18:7-2.11 - Component factors of tax base
- Section 18:7-2.12 - Application of State franchise tax to corporations
- Section 18:7-2.13 - Conditions destroying franchise and franchise tax
- Section 18:7-2.14 - Reserved
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